[भागII—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
9
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF DIRECT TAXES)
NOTIFICATION
New Delhi, the 8th June, 2021
(INCOME-TAX)
G.S.R. 395(E).— In exercise of the powers conferred by sections 194,194A,194Q, 196D, 206AB and
206CCAread with section 295 of the Income-tax Act, 1961, (43 of 1961) the Central Board of Direct Taxes hereby
makes the following rules further to amend the Income-tax Rules, 1962, namely:-
- Short title and commencement. –– (1) These rules may be called the Income-tax (17th Amendment) Rules, 2021.
(2) Save as otherwise provided in these rules, they shall come into force from the date of their publication in
the Official Gazette.
- In the Income-tax Rules, 1962 (hereinafter referred to as the principal rules), in rule 31A, in sub-rule (4) ––
- (a) for clause ‘(x)’ the following clause shall be substituted namely: -
‘(x) furnish particulars of amount paid or credited on which tax was not deducted or deducted at lower rate in
view of the notification issued under sub-section (5) of section 194A or in view of exemption provided under
clause (x) of sub-section (3) of section 194A.’;
- (b) after clause (xiii), the following clauses shall be inserted namely: -
“(xiv) furnish particulars of amount paid or credited on which tax was not deducted in view of clause (d) of
the second proviso to section 194 or in view of the notification issued under clause (e) of the second proviso
to section 194;
(xv) furnish particular of amount paid or credited on which tax was not deducted in view of proviso to sub-
section (1A) or in view of sub-section (2) of section 196D.;
(xvi) furnish particulars of amount paid or credited on which tax was not deducted in view of sub-section
(5) of section 194Q with effect from 1st day of July,2021.”.
- In the principal rules, in Appendix II, in form 26A, in Annexure A, in clause (ii), the words “, who is a
resident,” shall be omitted.
- In the principal rules, in Appendix II, in form 26Q ––
- (a) for the brackets, words, figures and letters “[See sections 192A, 193, 194, 194A, 194B, 194BB, 194C,
194D, 194DA, 194EE, 194F, 194G, 194H, 194-I, 194J, 194K, 194LA, 194LBA, 194LBB, 194LBC, 194N,
194-O, 197A and rule 31A]” the following brackets, words, figures and letters, shall be substituted namely: -
“[See sections 192A, 193, 194, 194A, 194B, 194BB, 194C, 194D, 194DA, 194EE, 194F, 194G, 194H, 194-I,
194J, 194K, 194LA, 194LBA, 194LBB, 194LBC, 194N, 194-O, 194Q, 197A, 206AA, 206AB and rule
31A]”;
- (b) for the “Annexure”, the following “Annexure” shall be substituted, namely: -
10
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART II—SEC. 3(i)]
BSR Code of branch/Receipt Number of Form No. 24G
Date on which challan deposited/Transfer voucher date (dd/mm/yyyy)
Challan Serial Number / DDO Serial No. of Form No. 24G
Amount as per Challan
Total tax to be allocated among deductees/payees as in the vertical total of Col. 421
Total interest to be allocated among the deductees/payees mentioned below
Name of the
Deductor/Payer
TAN
“ANNEXURE: DEDUCTEE/PAYEE WISE BREAK UP OF TDS
(Please use separate Annexure for each line-item in Table at Sl. No. 4 of main Form 26Q)
Details of amount paid/credited during thequarterended…
(dd/mm/yyyy) and of tax deducted atsource
Sl.
No.
Deductee
/payee
reference
number
provided
by the
deductor/
payer, if
available
Deduct
ee/
payee
code
(01-
Comp
any
02-
Other
than
comp
any)
PAN of
the
deductee
/ payee
Name
of the
deduct
ee/
payee
Section
code
(See
Note
16) Date
of
payme
nt or
credit
(dd/m
m/
yyyy)
Amou
nt paid
or
credite
d
Amount of
cash
withdrawal
in excess of
Rs. 1 crore
as referred
to in section
194N
(in cases not
covered by
the first
proviso to
section
194N)
Amount of cash
withdrawalwhic
h is in excess of
Rs. 20lakh but
does not exceed
Rs 1 crore for
cases covered
by sub-clause
(a) of clause (ii)
of first proviso
to section 194N
Amount of
cash
withdrawal in
excess of Rs.
1 crore for
cases covered
by sub-clause
(b) of clause
(ii) of first
proviso to
section 194N
Total
tax
deduct
ed
Total
tax
deposit
ed
Date of
deductio
n
(dd/mm/
yyyy)
Rate at
which
deduct
ed
Reason
for non-
deduction
/
lower
deduction/
Higher
Deduction/
Threshold/
Transporter
etc. (See
notes 1 to 15)
Number of
the
certificate
under
section 197
issued by
the
Assessing
Officer for
non-
deducti
on/
lower
deducti
on
[412]
[413]
[414]
[415]
[416]
[417]
[418]
[419]
[419A]
[419B]
[419C]
[420]
[421]
[422]
[423]
[424]
[425]
1
2
3
Total
Verification
I, ........................................................................... , hereby certify that all the particulars furnished above are correct andcomplete.
[भागII—खण्ड 3(i)]
भारतकाराजपत्र:असाधारण
11
Place: …………………..
…………………………………………..
Signature of the person responsible for deducting tax at source
Date: …………………..
………….………………………………..
Name and designation of the person responsible for deducting tax at source
Notes:
- Write “A” if “lower deduction” or “no deduction” is on account of a certificate under section197.
- Write “B” if no deduction is on account of declaration under section197A other than the cases mentioned in sub-section (1F) of section 197A.
- Write “C” if deduction is on higher rate under section 206AA on account of non-furnishing of PAN.
- Write “D” if no deduction or lower deduction is on account of payment made to a person or class of person on account of notification issued under sub-section (5) of
section 194A.
- Write “E” if no deduction is on account of payment being made to a person referred to in Board Circular No. 3 of 2002 dated 28th June 20002 or Board Circular No. 11 of
2002 dated 22nd November 2002 or Board Circular No. 18/2017 dated 29th May 2017
- Write “Y” if no deduction is on account of payment below threshold limit specified in the Income-tax Act,1961.
- Write “T” if no deduction is on account of deductee/payee being transporter. PAN of deductee/payee is mandatory[section194C(6)].
- Write “Z” if no deduction or lower deduction is on account of payment being notified under section197A(1F).
- Write “M” if no deduction or lower deduction is on account of notification issued under second proviso to section 194N.
- Write“N” if no deduction or lower deduction is on account of payment made to a person referred to in the third proviso to section194Nor on account of notification
issued under fourth proviso to section194N.
- Write “O” if no deduction is as per the provisions of sub-section (2A) of section 194LBA.
- Write “P” if no deduction is on account of payment of dividend made to a business trust referred to in clause (d) of second p roviso to section 194 or in view of any
notification issued under clause (e) of the second proviso to section 194.
- Write “Q” if no deduction in view of payment made to an entity referred to in clause (x) of sub-section (3) of section 194A.
- Write “S” if no deduction is in view of the provisions of sub-section (5) of section 194Q.*
- Write “U” if the deduction is on higher rate in view of section 206AB for non-filing of return of income*.
- List of section codes is asunder:
Section
Nature of Payment
Section Code
192A
Payment of accumulated balance due to an employee
192A
193
Interest on securities
193
